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The difficulty that I have now is that what might be perceived today as the best outcome for Scotland might not be perceived as the best outcome for Scotland in six months' time.
However, it is important that we, as legislators, put in place the best framework to deal with it and we must ask ourselves whether amendment 148 is the best route that is open to us.
Amendments 242, 244 and 245 are driven by the requirements of CIPFA's "Best Value Accounting Code of Practice (2000)", which is the authoritative guide to financial accounting for local authorities working in the best value environment.
They are necessary in many instances—for example they are the best way to travel long distances—but for travel from Glasgow and Edinburgh to London, trains may be the best way to travel.